Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB1152

Introduced
3/6/24  
Refer
3/6/24  

Caption

The property tax exemption for nonprofit hospitals. (FE)

Impact

The passage of AB1152 could lead to increased tax liabilities for nonprofit hospitals that do not meet the established charity care threshold, potentially impacting their financial stability. Hospitals may need to reassess their charity care policies and increase their compliance efforts to retain their tax-exempt status. Such changes could influence hospital operations and budgeting, leading to broader implications in healthcare access and financing in Wisconsin.

Summary

Assembly Bill 1152 introduces significant changes to the property tax exemption status of nonprofit hospitals in Wisconsin. Specifically, the bill stipulates that if a nonprofit hospital's charity care provided in the previous fiscal year falls below the amount of property taxes that would be levied against it, then the hospital will lose its property tax exemption for that year. This measure aims to ensure that nonprofit hospitals provide a sufficient amount of charity care proportional to their tax-exempt status.

Contention

Notable points of contention surrounding AB1152 center on the implications of tightening the criteria for property tax exemptions for nonprofit hospitals. Proponents argue that the bill increases accountability for nonprofit hospitals, ensuring they genuinely serve their communities through charity care. Critics, however, may view the legislation as an additional burden on hospitals already facing financial challenges, which could restrict their ability to provide necessary healthcare services. The debate involves weighing the needs for adequate charity care against the financial realities of hospital operations.

Companion Bills

No companion bills found.

Previously Filed As

WI SB1047

The property tax exemption for nonprofit hospitals. (FE)

WI HB1309

Property tax payments for nonprofit hospitals.

WI AB185

Property tax exemption for nonprofit theaters. (FE)

WI SB185

Property tax exemption for nonprofit theaters. (FE)

WI AB528

Property taxation: tax-defaulted property: sales to nonprofits.

WI SB304

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

WI SB304

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

WI S455

Maintains property tax exemption for certain nonprofit hospitals and their nursing homes; requires these hospitals to pay community service contributions to host municipalities; establishes Nonprofit Hospital Community Service Contribution Study Commission.

WI SB1774

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

WI AB1933

Property taxation: welfare exemption: nonprofit corporation: low-income families.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.